ORIENT INDUSTRIAL CORPORATION,KOLKATA vs. ACIT, CIRCLE - 35, KOLKATA, KOLKATA

Bench: Shri Rajpal Yadav, Vice-(Kz) & Shri Manish Boradi.T.A. No. 261/Kol/2020 Assessment Year: 2013-2014 Tarasafe International Private Limited,......................Appellant C/O. Dutta Properties, Budge Budge Trunk Road, Gobindpur, Kolkata-700141 [Pan:Aadct0645E] -Vs.- Deputy Commissioner Of Income Tax,.........................Respondent Circle-15(2), Kolkata, Aayakar Bhawan Poorva, 110, Shantipally, Kolkata-700107

12A of the Income Tax 132/8E/23/04-05 I.T. Act (Exemption), Kolkata Registration DIT(E)/906/SE/23/04- 27.10.2004 Director of u/s 80G(5)(vi) 05 Income Tax of the I.T. Act, (Exemption), 1961 (made DIT(E)/3248/SE/23/04- 12.12.2011 Kolkata perpetual) 05 Registration Initial order no. 49 27.02.2004 CCIT-III, u/s 10(23C) of Kolkata Renewal vide No. CCIT- 16.01.2014 the I.T. Act III/10

HIRALAL BHANDARI, LEGAL HAIR OF LATE CHAMPALAL BHANDARI,KOLKATA vs. A.C.I.T.,CIRCLE-37, KOLKATA

Bench: Shri Rajpal Yadav, Vice-(Kz) & Shri Manish Boradi.T.A. No. 261/Kol/2020 Assessment Year: 2013-2014 Tarasafe International Private Limited,......................Appellant C/O. Dutta Properties, Budge Budge Trunk Road, Gobindpur, Kolkata-700141 [Pan:Aadct0645E] -Vs.- Deputy Commissioner Of Income Tax,.........................Respondent Circle-15(2), Kolkata, Aayakar Bhawan Poorva, 110, Shantipally, Kolkata-700107

12A of the Income Tax 132/8E/23/04-05 I.T. Act (Exemption), Kolkata Registration DIT(E)/906/SE/23/04- 27.10.2004 Director of u/s 80G(5)(vi) 05 Income Tax of the I.T. Act, (Exemption), 1961 (made DIT(E)/3248/SE/23/04- 12.12.2011 Kolkata perpetual) 05 Registration Initial order no. 49 27.02.2004 CCIT-III, u/s 10(23C) of Kolkata Renewal vide No. CCIT- 16.01.2014 the I.T. Act III/10

HIRALAL BHANDARI, LEGAL HAIR OF LATE CHAMPALAL BHANDARI,KOLKATA vs. A.C.I.T.,CIRCLE-37, KOLKATA

Bench: Shri Rajpal Yadav, Vice-(Kz) & Shri Manish Boradi.T.A. No. 261/Kol/2020 Assessment Year: 2013-2014 Tarasafe International Private Limited,......................Appellant C/O. Dutta Properties, Budge Budge Trunk Road, Gobindpur, Kolkata-700141 [Pan:Aadct0645E] -Vs.- Deputy Commissioner Of Income Tax,.........................Respondent Circle-15(2), Kolkata, Aayakar Bhawan Poorva, 110, Shantipally, Kolkata-700107

12A of the Income Tax 132/8E/23/04-05 I.T. Act (Exemption), Kolkata Registration DIT(E)/906/SE/23/04- 27.10.2004 Director of u/s 80G(5)(vi) 05 Income Tax of the I.T. Act, (Exemption), 1961 (made DIT(E)/3248/SE/23/04- 12.12.2011 Kolkata perpetual) 05 Registration Initial order no. 49 27.02.2004 CCIT-III, u/s 10(23C) of Kolkata Renewal vide No. CCIT- 16.01.2014 the I.T. Act III/10

REACHASIA,KOLKATA vs. ACIT, CIR.-29, KOLKATA

Bench: Shri Rajpal Yadav, Vice-(Kz) & Shri Manish Boradi.T.A. No. 261/Kol/2020 Assessment Year: 2013-2014 Tarasafe International Private Limited,......................Appellant C/O. Dutta Properties, Budge Budge Trunk Road, Gobindpur, Kolkata-700141 [Pan:Aadct0645E] -Vs.- Deputy Commissioner Of Income Tax,.........................Respondent Circle-15(2), Kolkata, Aayakar Bhawan Poorva, 110, Shantipally, Kolkata-700107

12A of the Income Tax 132/8E/23/04-05 I.T. Act (Exemption), Kolkata Registration DIT(E)/906/SE/23/04- 27.10.2004 Director of u/s 80G(5)(vi) 05 Income Tax of the I.T. Act, (Exemption), 1961 (made DIT(E)/3248/SE/23/04- 12.12.2011 Kolkata perpetual) 05 Registration Initial order no. 49 27.02.2004 CCIT-III, u/s 10(23C) of Kolkata Renewal vide No. CCIT- 16.01.2014 the I.T. Act III/10

REACHASIA,KOLKATA vs. A.C.I.T.,CIRCLE-29, KOLKATA

Bench: Shri Rajpal Yadav, Vice-(Kz) & Shri Manish Boradi.T.A. No. 261/Kol/2020 Assessment Year: 2013-2014 Tarasafe International Private Limited,......................Appellant C/O. Dutta Properties, Budge Budge Trunk Road, Gobindpur, Kolkata-700141 [Pan:Aadct0645E] -Vs.- Deputy Commissioner Of Income Tax,.........................Respondent Circle-15(2), Kolkata, Aayakar Bhawan Poorva, 110, Shantipally, Kolkata-700107

12A of the Income Tax 132/8E/23/04-05 I.T. Act (Exemption), Kolkata Registration DIT(E)/906/SE/23/04- 27.10.2004 Director of u/s 80G(5)(vi) 05 Income Tax of the I.T. Act, (Exemption), 1961 (made DIT(E)/3248/SE/23/04- 12.12.2011 Kolkata perpetual) 05 Registration Initial order no. 49 27.02.2004 CCIT-III, u/s 10(23C) of Kolkata Renewal vide No. CCIT- 16.01.2014 the I.T. Act III/10

PS MAGNUM,KOLKATA vs. A.C.I.T.,CIRCLE-29, KOLKATA

Bench: Shri Rajpal Yadav, Vice-(Kz) & Shri Manish Boradi.T.A. No. 261/Kol/2020 Assessment Year: 2013-2014 Tarasafe International Private Limited,......................Appellant C/O. Dutta Properties, Budge Budge Trunk Road, Gobindpur, Kolkata-700141 [Pan:Aadct0645E] -Vs.- Deputy Commissioner Of Income Tax,.........................Respondent Circle-15(2), Kolkata, Aayakar Bhawan Poorva, 110, Shantipally, Kolkata-700107

12A of the Income Tax 132/8E/23/04-05 I.T. Act (Exemption), Kolkata Registration DIT(E)/906/SE/23/04- 27.10.2004 Director of u/s 80G(5)(vi) 05 Income Tax of the I.T. Act, (Exemption), 1961 (made DIT(E)/3248/SE/23/04- 12.12.2011 Kolkata perpetual) 05 Registration Initial order no. 49 27.02.2004 CCIT-III, u/s 10(23C) of Kolkata Renewal vide No. CCIT- 16.01.2014 the I.T. Act III/10

M/S COALSALE CO.,KOLKATA vs. A.C.I.T.,CIRCLE-34, KOLKATA

Bench: Shri Rajpal Yadav, Vice-(Kz) & Shri Manish Boradi.T.A. No. 261/Kol/2020 Assessment Year: 2013-2014 Tarasafe International Private Limited,......................Appellant C/O. Dutta Properties, Budge Budge Trunk Road, Gobindpur, Kolkata-700141 [Pan:Aadct0645E] -Vs.- Deputy Commissioner Of Income Tax,.........................Respondent Circle-15(2), Kolkata, Aayakar Bhawan Poorva, 110, Shantipally, Kolkata-700107

12A of the Income Tax 132/8E/23/04-05 I.T. Act (Exemption), Kolkata Registration DIT(E)/906/SE/23/04- 27.10.2004 Director of u/s 80G(5)(vi) 05 Income Tax of the I.T. Act, (Exemption), 1961 (made DIT(E)/3248/SE/23/04- 12.12.2011 Kolkata perpetual) 05 Registration Initial order no. 49 27.02.2004 CCIT-III, u/s 10(23C) of Kolkata Renewal vide No. CCIT- 16.01.2014 the I.T. Act III/10

TARASAFE INTERNATIONAL PRIVATE LIMITED ,KOLKATA vs. D.C.I.T.,CIRCLE-15(2), KOLKATA

Bench: Shri Rajpal Yadav, Vice-(Kz) & Shri Manish Boradi.T.A. No. 261/Kol/2020 Assessment Year: 2013-2014 Tarasafe International Private Limited,......................Appellant C/O. Dutta Properties, Budge Budge Trunk Road, Gobindpur, Kolkata-700141 [Pan:Aadct0645E] -Vs.- Deputy Commissioner Of Income Tax,.........................Respondent Circle-15(2), Kolkata, Aayakar Bhawan Poorva, 110, Shantipally, Kolkata-700107

12A of the Income Tax 132/8E/23/04-05 I.T. Act (Exemption), Kolkata Registration DIT(E)/906/SE/23/04- 27.10.2004 Director of u/s 80G(5)(vi) 05 Income Tax of the I.T. Act, (Exemption), 1961 (made DIT(E)/3248/SE/23/04- 12.12.2011 Kolkata perpetual) 05 Registration Initial order no. 49 27.02.2004 CCIT-III, u/s 10(23C) of Kolkata Renewal vide No. CCIT- 16.01.2014 the I.T. Act III/10

ABHILASH TRADECOM PVT. LTD.,KOLKATA vs. ITO, WARD-3(2), KOLKATA

Bench: Shri Rajpal Yadav, Vice-(Kz) & Shri Manish Boradi.T.A. No. 261/Kol/2020 Assessment Year: 2013-2014 Tarasafe International Private Limited,......................Appellant C/O. Dutta Properties, Budge Budge Trunk Road, Gobindpur, Kolkata-700141 [Pan:Aadct0645E] -Vs.- Deputy Commissioner Of Income Tax,.........................Respondent Circle-15(2), Kolkata, Aayakar Bhawan Poorva, 110, Shantipally, Kolkata-700107

12A of the Income Tax 132/8E/23/04-05 I.T. Act (Exemption), Kolkata Registration DIT(E)/906/SE/23/04- 27.10.2004 Director of u/s 80G(5)(vi) 05 Income Tax of the I.T. Act, (Exemption), 1961 (made DIT(E)/3248/SE/23/04- 12.12.2011 Kolkata perpetual) 05 Registration Initial order no. 49 27.02.2004 CCIT-III, u/s 10(23C) of Kolkata Renewal vide No. CCIT- 16.01.2014 the I.T. Act III/10

ABHILASH TRADECOM PVT. LTD.,KOLKATA vs. ITO, WARD-3(2), KOLKATA

Bench: Shri Rajpal Yadav, Vice-(Kz) & Shri Manish Boradi.T.A. No. 261/Kol/2020 Assessment Year: 2013-2014 Tarasafe International Private Limited,......................Appellant C/O. Dutta Properties, Budge Budge Trunk Road, Gobindpur, Kolkata-700141 [Pan:Aadct0645E] -Vs.- Deputy Commissioner Of Income Tax,.........................Respondent Circle-15(2), Kolkata, Aayakar Bhawan Poorva, 110, Shantipally, Kolkata-700107

12A of the Income Tax 132/8E/23/04-05 I.T. Act (Exemption), Kolkata Registration DIT(E)/906/SE/23/04- 27.10.2004 Director of u/s 80G(5)(vi) 05 Income Tax of the I.T. Act, (Exemption), 1961 (made DIT(E)/3248/SE/23/04- 12.12.2011 Kolkata perpetual) 05 Registration Initial order no. 49 27.02.2004 CCIT-III, u/s 10(23C) of Kolkata Renewal vide No. CCIT- 16.01.2014 the I.T. Act III/10

HIRALAL BHANDARI,KOLKATA vs. ITO, WARD-37(1), KOLKATA, KOLKATA

Bench: Shri Rajpal Yadav, Vice-(Kz) & Shri Manish Boradi.T.A. No. 261/Kol/2020 Assessment Year: 2013-2014 Tarasafe International Private Limited,......................Appellant C/O. Dutta Properties, Budge Budge Trunk Road, Gobindpur, Kolkata-700141 [Pan:Aadct0645E] -Vs.- Deputy Commissioner Of Income Tax,.........................Respondent Circle-15(2), Kolkata, Aayakar Bhawan Poorva, 110, Shantipally, Kolkata-700107

12A of the Income Tax 132/8E/23/04-05 I.T. Act (Exemption), Kolkata Registration DIT(E)/906/SE/23/04- 27.10.2004 Director of u/s 80G(5)(vi) 05 Income Tax of the I.T. Act, (Exemption), 1961 (made DIT(E)/3248/SE/23/04- 12.12.2011 Kolkata perpetual) 05 Registration Initial order no. 49 27.02.2004 CCIT-III, u/s 10(23C) of Kolkata Renewal vide No. CCIT- 16.01.2014 the I.T. Act III/10

HIRALAL BHANDARI,KOLKATA vs. ITO, WARD-37(1), KOLKATA, KOLKATA

Bench: Shri Rajpal Yadav, Vice-(Kz) & Shri Manish Boradi.T.A. No. 261/Kol/2020 Assessment Year: 2013-2014 Tarasafe International Private Limited,......................Appellant C/O. Dutta Properties, Budge Budge Trunk Road, Gobindpur, Kolkata-700141 [Pan:Aadct0645E] -Vs.- Deputy Commissioner Of Income Tax,.........................Respondent Circle-15(2), Kolkata, Aayakar Bhawan Poorva, 110, Shantipally, Kolkata-700107

12A of the Income Tax 132/8E/23/04-05 I.T. Act (Exemption), Kolkata Registration DIT(E)/906/SE/23/04- 27.10.2004 Director of u/s 80G(5)(vi) 05 Income Tax of the I.T. Act, (Exemption), 1961 (made DIT(E)/3248/SE/23/04- 12.12.2011 Kolkata perpetual) 05 Registration Initial order no. 49 27.02.2004 CCIT-III, u/s 10(23C) of Kolkata Renewal vide No. CCIT- 16.01.2014 the I.T. Act III/10

M/S H.K.DUTTA & CO.,KOLKATA vs. A.C.I.T.,CIRCLE-37, KOLKATA

Bench: Shri Rajpal Yadav, Vice-(Kz) & Shri Manish Boradi.T.A. No. 261/Kol/2020 Assessment Year: 2013-2014 Tarasafe International Private Limited,......................Appellant C/O. Dutta Properties, Budge Budge Trunk Road, Gobindpur, Kolkata-700141 [Pan:Aadct0645E] -Vs.- Deputy Commissioner Of Income Tax,.........................Respondent Circle-15(2), Kolkata, Aayakar Bhawan Poorva, 110, Shantipally, Kolkata-700107

12A of the Income Tax 132/8E/23/04-05 I.T. Act (Exemption), Kolkata Registration DIT(E)/906/SE/23/04- 27.10.2004 Director of u/s 80G(5)(vi) 05 Income Tax of the I.T. Act, (Exemption), 1961 (made DIT(E)/3248/SE/23/04- 12.12.2011 Kolkata perpetual) 05 Registration Initial order no. 49 27.02.2004 CCIT-III, u/s 10(23C) of Kolkata Renewal vide No. CCIT- 16.01.2014 the I.T. Act III/10

NAXALBARI VIVEKANANDA SEBA BHARATY,NAXALBARI, DARJELING vs. CIT (EXEMPTION), KOLKATA, KOLKATA

In the result, both the appeals of the assessee are allowed for statistical purposes

Bench: Shri Pradip Kumar Choubey & Shri Rakesh Mishra & Naxalbari Vivekananda Seba Ito, Ward-1(1), Siliguri, Bharaty, 10B, Middleton Road, C/O. M/S Salarpuria, Jajodia & Kolkata - 700071 Co., 3Rd Floor, Laha Paint Vs House, 7, Chittaranjan Avenue, Kolkata - 700072 (Pan: Aadtn7438E) (Appellant) (Respondent)

section 12A(1)(ac)(iii) were already in his possession and such action of the CIT(E) in arbitrarily and mechanically disallowing

NAXALBARI VIVEKANANDA SEBA BHARATY,NAXALBARI, DARJEELING vs. CIT - EXEMPTION, KOLKATA, KOLKATA

In the result, both the appeals of the assessee are allowed for statistical purposes

Bench: Shri Pradip Kumar Choubey & Shri Rakesh Mishra & Naxalbari Vivekananda Seba Ito, Ward-1(1), Siliguri, Bharaty, 10B, Middleton Road, C/O. M/S Salarpuria, Jajodia & Kolkata - 700071 Co., 3Rd Floor, Laha Paint Vs House, 7, Chittaranjan Avenue, Kolkata - 700072 (Pan: Aadtn7438E) (Appellant) (Respondent)

section 12A(1)(ac)(iii) were already in his possession and such action of the CIT(E) in arbitrarily and mechanically disallowing

MSTC LTD,KOLKATA vs. JURISDICTIONAL ASSESSING OFFICER, CIR-1(1), KOLKATA. , KOLKATA

In the result, the appeal of the assessee is dismissed

Bench: Shri Sonjoy Sarma & Shri Rakesh Mishraassessment Year: 2021-22

12A registration on 5.1.2021 and the notice u/s 143(2) was issued on 22.09.2019. At the time of grant of registration, the assessment was pending and the same was passed only on 8.2.2021. That is subsequent to grant of registration i.e., on 5.1.2021. He submitted that the assessee is eligible to claim exemption u/s 11 for the impugned assessment year

MAHISHADAL VIDYASAGAR SOCIAL WELFARE SOCIETY,PURBA MEDINIPUR vs. CIT EXEMPTION, KOLKATA

In the result, both the appeals filed by the assessee are partly allowed for statistical purposes

Bench: Shri George Mathan & Shri Rakesh Mishra

1. On the facts and in the circumstances of the ease and in law, the order of the Ld. CIT (Exemption) Kolkata, disallowed the petition for renewal of registration as the assessee has erred in quoting relevant section in the Form 10AB. The assessee quoted 12A sub clause (ii) of clause (ac

MAHISHADAL VIDYSAGAR SOCIAL WELFARE SOCIETY,PURBA MEDINIPORE vs. CIT EXEMPTION, KOLKATA

In the result, both the appeals filed by the assessee are partly allowed for statistical purposes

Bench: Shri George Mathan & Shri Rakesh Mishra

1. On the facts and in the circumstances of the ease and in law, the order of the Ld. CIT (Exemption) Kolkata, disallowed the petition for renewal of registration as the assessee has erred in quoting relevant section in the Form 10AB. The assessee quoted 12A sub clause (ii) of clause (ac

AMPI FOUNDATION,KOLKATA vs. ITO, WARD 1(4), EXEMPT, , KOLKATA

In the result, the appeal filed by the assessee is allowed for statistical purposes

Bench: Shri Sonjoy Sarma & Shri Rakesh Mishraampi Foundation, Deputy Director Of Income Unimark Asian, 16Th Floor, Tax, Cpc, Bengaluru, 52/1, Shakespeare Sarani, (Jurisdictional Assessing Kolkata - 700017 Vs Officer, Ward 1(4), (Pan: Aadta8073A) Exempt, Kolkata, 10, Middleton Row, Kolkata - 700071 (Appellant) (Respondent)

ac)(i) of the Income Tax Act, 1961 ('the Act') vide order dated 28.05.2021 bearing Provisional Registration No. AADTA8073AE20131. The return of income for the assessment year under consideration was filed on 13.10.2022 vide acknowledgement No. 717686701131022, i.e., within the extended due 3 AMPI Foundation date of 07/11/2022. The requisite Form No. 10B was duly filed on 28/09/2022 within 1